The Role of Intellectual Capital and Profitability through Financial Distress on Firm Value

Jouzar Farouq Ishak (), Syakira Maharani Maulana, Arry Irawan, Fifi Afiyanti Tripuspitorini, Riauli Susilawaty Hutapea, Neneng Dahtiah and Yanti Rufaedah
Additional contact information
Jouzar Farouq Ishak: Politeknik Negeri Bandung
Syakira Maharani Maulana: Politeknik Negeri Bandung
Arry Irawan: Politeknik Negeri Bandung
Fifi Afiyanti Tripuspitorini: Politeknik Negeri Bandung
Riauli Susilawaty Hutapea: Politeknik Negeri Bandung
Neneng Dahtiah: Politeknik Negeri Bandung
Yanti Rufaedah: Politeknik Negeri Bandung

A chapter in Proceedings of the 7th International Conference on Applied Economics and Social Science (ICAESS 2025), 2026, pp 480-487 from Springer

Abstract: Abstract The Sustainable Development Goals (SDGs) were adopted by nations worldwide in 2015. SDGs number nine is about fostering innovation, fostering inclusive and sustainable industrialization, and developing resilient industries. One way that the industry may support the SDGs is through intellectual capital, which consists of three key organizational components: customer, structural, and human capital. These components are tied to knowledge and technology that can provide value to the business. Examining the impact of profitability and intellectual capital on firm value via financial distress is the goal of this study. This study employs a quantitative approach using secondary data on firms that are listed on the Indonesia Stock Exchange’s Liquid Index-45. Structural Equation Modelling-Partial Least Squares is the analysis technique used in this study. This study found that intellectual capital and financial distress drive firm value. In addition, financial distress as an intervening variable between the effect of profitability on firm value.

Keywords: Intellectual Capital; Profitability; Financial Distress; Firm Value (search for similar items in EconPapers)
Date: 2026
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-990-2_31

Ordering information: This item can be ordered from
http://www.springer.com/9789464639902

DOI: 10.2991/978-94-6463-990-2_31

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().